State aid - Spirit and spirit-based beverages - Cancellation of a tax debt in a collective bankruptcy procedure - Decision declaring the aid incompatible with the internal market and ordering its recovery - No longer any legal interest in bringing proceedings - Decision repealing and replacing the contested decision - No need to adjudicate.

State aid - Partial remission of a tax debt in the context of an arrangement - Decision declaring the aid to be incompatible with the common market and ordering its recovery - Test of a private creditor in a market economy.